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ATCHISON & c. RY. CO. v. O'CONNOR

No. 162.

223 U.S. 280 (1912)

32 S.Ct. 216

56 L.Ed. 436

ATCHISON, TOPEKA & SANTA FE RAILWAY COMPANY v. O'CONNOR.

Supreme Court of United States.

Decided February 19, 1912.

Attorney(s) appearing for the Case

Mr. Robert Dunlap, with whom Mr. H.T. Rogers and Mr. Gardiner Lathrop were on the brief, for plaintiff in error.

Mr. Archibald A. Lee, with whom Mr. Benjamin Griffith, Attorney General of Colorado, was on the brief, for defendant in error.

MR. JUSTICE HOLMES delivered the opinion of the court.

This is an action to recover taxes paid under duress and protest, the plaintiff contending that the law under which the tax was levied is unconstitutional. A demurrer to the declaration was sustained by the Circuit Court. The tax is a tax of two cents upon each one thousand dollars of the plaintiff's capital stock. Session Laws of Colorado, 1907, c. 211 (April 1, 1907...

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